美国 · 品目· 11 个子目· 50 个税号
8903游艇及其他娱乐或运动用船；划艇及独木舟
Yachts and other vessels for pleasure or sports; rowing boats and canoes
子目（6 位 WCO 统一）
美国税号（10 位）
本品目下 美国海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 8903.11.00 | Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 2.4% |
| 8903.11.00.15 | With attached rigid hull | 2.4% |
| 8903.11.00.20 | Other | 2.4% |
| 8903.11.00.60 | Other | 2.4% |
| 8903.12.00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.4% |
| 8903.12.00.15 | With attached rigid hull | 2.4% |
| 8903.12.00.20 | Other | 2.4% |
| 8903.12.00.60 | Other | 2.4% |
| 8903.19.00.00 | Other | 2.4% |
| 8903.21.00 | Of a length not exceeding 7.5 m | 1.5% |
| 8903.21.00.10 | With auxiliary motor | 1.5% |
| 8903.21.00.30 | Of a length not exceeding 4 m | 1.5% |
| 8903.21.00.35 | Of a length exceeding 4 m but not exceeding 6.5 m | 1.5% |
| 8903.21.00.40 | Of a length exceeding 6.5 m but not exceeding 7.5 m | 1.5% |
| 8903.22.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% |
| 8903.22.00.15 | Of a length exceeding 7.5 m but not exceeding 9.2 m | 1.5% |
| 8903.22.00.20 | Of a length exceeding 9.2 m | 1.5% |
| 8903.22.00.25 | Of a length exceeding 7.5 m but not exceeding 9.2 m | 1.5% |
| 8903.22.00.60 | Of a length exceeding 9.2 m | 1.5% |
| 8903.23.00 | Of a length exceeding 24 m | 1.5% |
| 8903.23.00.15 | With auxiliary motor | 1.5% |
| 8903.23.00.20 | Other | 1.5% |
| 8903.31.00 | Of a length not exceeding 7.5 m | 1.5% |
| 8903.31.00.15 | Cabin cruisers | 1.5% |
| 8903.31.00.20 | Other | 1.5% |
| 8903.31.00.25 | Other | 1.5% |
| 8903.32.00 | Of a length exceeding 7.5 m but not exceeding 24 m | 1.5% |
| 8903.32.00.15 | Cabin cruisers | 1.5% |
| 8903.32.00.20 | Other | 1.5% |
| 8903.32.00.25 | Other | 1.5% |
| 8903.33.00 | Of a length exceeding 24 m | 1.5% |
| 8903.33.00.15 | Cabin cruisers | 1.5% |
| 8903.33.00.20 | Other | 1.5% |
| 8903.33.00.25 | Other | 1.5% |
| 8903.93.05.00 | Canoes | Free |
| 8903.93.15.00 | Other | 2.7% |
| 8903.93.20 | Outboard motorboats | 1% |
| 8903.93.20.15 | Not exceeding 5 m in length | 1% |
| 8903.93.20.30 | Exceeding 5 m in length | 1% |
| 8903.93.20.45 | Not exceeding 5 m in length | 1% |
| 8903.93.20.60 | Exceeding 5 m in length | 1% |
| 8903.93.20.75 | Other | 1% |
| 8903.93.90.00 | Other | 1% |
| 8903.99.06.00 | Canoes | Free |
| 8903.99.16.00 | Other | 2.7% |
| 8903.99.21 | Outboard motorboats | 1% |
| 8903.99.21.10 | With hulls of metal | 1% |
| 8903.99.21.20 | With hulls of reinforced plastics | 1% |
| 8903.99.21.90 | Other | 1% |
| 8903.99.91.00 | Other | 1% |